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Read. Follow. Verify.Ohio HB 167 creates tax credits for employer-provided child care expenditures
Last action · March 19, 2025: Referred to Ways and MeansSponsor: Andrea White
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What This Bill Would Do
Ohio House Bill 167 authorizes nonrefundable tax credits for employers that incur eligible child care expenses. Employers may apply for a for up to $500,000 annually, which can be claimed against various state taxes and carried forward for up to nineteen tax periods depending on the tax type.
Employers across Ohio incurring child care costs for employees can offset state tax liabilities up to a maximum cap, altering business operational expenses and state tax revenue.
- Representative Andrea White introduced House Bill 167 during the 136th General Assembly regular session in Ohio. context
- State tax credits are frequently used as legislative incentives to encourage private sector investment in public priorities such as child care and workforce development. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Employers
Employers incurring child care expenses may apply for tax credit certificates to offset state tax liabilities.
Tax Commissioners
The tax commissioner is required to evaluate applications, issue determinations, and issue certificates for approved amounts.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who is eligible to apply for the employer-provided child care tax credit?
What is the maximum amount of the tax credit an employer can receive?
By what date must employers submit their tax credit application?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- Mar 19, 2025HouseCommitteeReferred to Ways and Means
- Mar 12, 2025HouseIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion of Business Tax Credits into Child Care
The legislation systematically integrates employer child care credits across multiple existing Ohio tax chapters including insurance, corporate franchise, public utilities, and individual income taxes.
Connected Entities
Sources
www.legislature.ohio.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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